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Item 15a - Australian managed investments

Label A - Listed Trusts

This section covers investments in other entities that then make further investments on behalf of the SMSF. If the entity in which the SMSF has invested in is located or registered in Australia, it is recorded at one of the following A, B, C or D labels.

Show at label A the value of listed trust units that the SMSF owned.

A listed trust is a trust which has its units traded on an Australian Stock Exchanges and the values of units are reported as shares.

Label B - Unlisted Trusts

Show at label B the value of any unlisted trust interest held by the SMSF registered or located inside of Australia.

Unlisted trusts are not traded on or purchased through an Australian stock exchange.

Do not include at this label the value of the SMSF's interest in the holding trust under a limited recourse borrowing arrangement. The value of the asset is shown at J.

Label C - Insurance Policy

Show at label C the value of any life insurance policies owned by the SMSF which have been issued by an organisation registered under the Life Insurance Act 1995.

Life insurance policies include all individual, groups, investment or other types of policies purchased in Australia.

Label D - Other Managed Investments

Show at label D the value of any other investments in other entities that are located or registered in Australia who invest on behalf of the SMSF in other asset classes not reported at label A Listed trusts, label B Unlisted trusts or label C Insurance policy. 

This asset category includes investments with all external investment managers and PSTs located or registered in Australia.

An external investment manager is someone appointed by the trustee of the SMSF in accordance with section 124 of the SISA to make investments on behalf of the SMSF. Investments managed by an external investment manager are called Managed Funds. Where the Managed Fund is registered in Australia and invests in overseas assets, the Managed Fund is still considered as being an Australian investment vehicle.

A pooled superannuation trust (PST) is a resident unit trust:

  • Whose trustee is a trading or financial corporation formed within the limits of the Commonwealth, and

  • That is used only for investing assets:

  • of a regulated superannuation fund, ADF or PST, or

  • solely for the tax-advantaged assets of life insurance companies or

  • of an exempt entity within the meaning of paragraphs (a), (c) or (d) of the definition of exempt entity in section 102M of the ITAA 1936.

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